Monday, May 25, 2020

What Is Manifest and Latent Function in Sociology

Manifest function refers to the intended function of social policies, processes, or actions that are consciously and deliberately designed to be beneficial in its effect on society. Meanwhile, a latent function is one that is not consciously intended, but that, nonetheless, has a beneficial effect on society. Contrasting with both manifest and latent functions are dysfunctions, which are a type of unintended outcome that is harmful in nature. Robert Mertons Theory of Manifest Function American sociologist Robert K. Merton laid out his theory of manifest function (and latent function and dysfunction too) in his 1949 book  Social Theory and Social Structure. The text — ranked the third most important sociological book of the 20th century by the International Sociological Association — also contains other theories by Merton that made him famous within the discipline, including the concepts of reference groups and self-fulfilling prophecy. As part of his functionalist perspective on society, Merton took a close look at social actions and their effects and found that manifest functions could be defined very specifically as the beneficial effects of conscious and deliberate actions. Manifest functions stem from all manner of social actions but are most commonly discussed as the outcomes of the work of social institutions like the family, religion, education, and the media, and as the product of social policies, laws, rules, and norms. Take, for example, the social institution of education. The conscious and deliberate intention of the institution is to produce educated young people who understand their world and its history, and who have the knowledge and practical skills to be productive members of society. Similarly, the conscious and deliberate intention of the institution of media is to inform the public of important news and events so that they can play an active role in democracy. Manifest Versus Latent Function While manifest functions are consciously and deliberately intended to produce beneficial outcomes, latent functions are neither conscious nor deliberate, but also produce benefits. They are, in effect, unintended positive consequences. Continuing with the examples given above, sociologists recognize that social institutions produce latent functions in addition to manifest functions. Latent functions of the institution of education include the formation of friendships among students who matriculate at the same school; the provision of entertainment and socializing opportunities via school dances, sporting events, and talent shows; and feeding poor students lunch (and breakfast, in some cases) when they would otherwise go hungry. The first two in this list perform the latent function of fostering and reinforcing social ties, group identity, and a sense of belonging, which are very important aspects of a healthy and functional society. The third performs the latent function of redistributing resources in society to help alleviate the poverty experienced by many. Dysfunction: When a Latent Function Does Harm The thing about latent functions is that they often go unnoticed or uncredited, that is unless they produce negative outcomes. Merton classified harmful latent functions as dysfunctions because they cause disorder and conflict within society. However, he also recognized that dysfunctions can be manifest in nature. These occur when the negative consequences are in fact known in advance, and include, for example, the disruption of traffic and daily life by a large event like a street festival or a protest. Its the former though, latent dysfunctions, that primarily concern sociologists. In fact, one could say that a significant portion of sociological research is focused on just that — how harmful social problems are unintentionally created by laws, policies, rules, and norms that are intended to do something else. New York Citys controversial Stop-and-Frisk policy is a classic example of a policy that is designed to do good but actually does harm. This policy allows police officers to stop, question, and search any person who they deem to be suspicious in any way. Following the terrorist attack on New York City in September 2001, police began to do the practice more and more, such that from 2002 to 2011 NYPD increased the practice by seven-fold. Yet, the research data on the stops show that they did not achieve the manifest function of making the city safer because the vast majority of those stopped were found to be innocent of any wrongdoing. Rather, the policy resulted in the latent dysfunction of racist harassment, as the majority of those subjected to the practice were Black, Latino, and Hispanic boys. Stop-and-frisk also led to racial minorities feeling unwelcome in their own community and neighborhood, feeling unsafe and at-risk of harassment while going about their daily lives and fostered distrust in the police in general. So far from producing a positive impact, stop-and-frisk resulted over the years in many latent dysfunctions. Fortunately, New York City has significantly scaled back its use of this practice because researchers and activists have brought these latent dysfunctions to light.

Thursday, May 14, 2020

Black Market Organ Trafficking The Illegal Act Of...

Black market organ trafficking Organ trafficking deals with the illegal act of exchanging human organs or tissues at an agreed price. This practice involves mafia networks that collect organs from dead or living persons. A majority of people involved in this illicit business are poverty stricken and so, they see it as a promise of a brighter future. While the World Health Organization (WHO) has defined strict rules, imposed ethical standards along with the absence of any monetary compensation, the trade of organs in the black market has continued to develope ridiculously. As much as most people willingly sell their organs, a good number of dealers indulge in human trafficking and in the process, remove these organs to sell in the black market, without the consent of the owner. Even without indulging in human trafficking other methods of getting human organs without consent still exist. In Argentina, for example, cases have been reported on the removal of corneas of patients who were declared brain dead after falsifying brain scans. In Nicaragua, there have been reports that about 400 children disappear each year, the real reason officially unknown, but international social organizations that monitor children have listed these merchants as their top suspects. In Brazil also, reports claim an average of two bodies with extracted organs, belonging to children, are found each day. Sometimes, children are abducted and subsequently appear alive, but with scars indicative ofShow MoreRelatedSelling Human Organs10012 Words   |  41 PagesTERM PAPER RESEARCH : Selling Human Organs ARTICLE 1 : Should people be allowed to sell their organs? Currently, exchanging organs for money or other valuable considerations is illegal, but some members of the medical and business communities would like to change that. One of those is the American Medical Associations influential Council on Ethical and Judicial Affairs. Convinced that the balance of moral and ethical concerns favors the ability to sell organs, they would like the laws to change

Wednesday, May 6, 2020

Karl Marx and Emile Durkeim on Religion - 1280 Words

Through looking at Karl Marx’s application of religion as well as Emile Durkheim’s concepts of religion, it is shown that religion is an ideology that is seen throughout modern society. Although there are many different views surrounding religion, my main objective in this essay is to assess Marx’s claim that Religion is an ideology by focusing primarily on Marx and Durkheim’s views on religion. In order to establish religion as an ideology, we must start by looking at what makes something an ideology. I will then be analysing Marx’s view on religion as an opium of the masses, using other anthropological approaches to religion, such as Durkheim’s, to get a better understanding of the ideas surrounding religion and then applying these ideas to real life examples in two societies that show these different theories of religion. â€Å"Religion may be said to include forms of social belief in supernatural powers which are public and are given public expression through ritual.† (Eriksen, 1995) Religion itself is a set of different organised beliefs about the role of humans in the relationship between the different aspects of reality including the natural and supernatural. J.G. Frazer describes religion as a conciliation of powers superior to man, which are believed to direct and control the course of nature and human life (1990). Similarly, an ideology refers to a system of beliefs that work collectively to support a social system. Just like ideologies provide guides for individuals,Show MoreRelatedA Critical outline of the main features of Functionalism, Symbolic Interactionism And Marxism1376 Words   |  6 PagesSociology, the study of society; has been adapted by many sociologists so as to put across their own theories. The most important Sociologists of the early 19th century were Emile Durkeim, K arl Marx and Max Weber; a common factor with all these men is that they were all influenced by the world in which they lived. I intend to, throughout this essay, explain these three different theories, evaluate them and also critically outline their main features. The Functionalist sees society as built up andRead MoreSocial Institutions And Its Impact On Society1602 Words   |  7 Pagessocial institutions which have considerable impacts on the lives of the members of society, such as religion and education. These institution act as the means of providing opportunity for the overall development of individuals. In this regard it can be said that â€Å"The role of religion is to remind republican citizens of their duties to and reliance upon God. Virtue is the bedrock of free society, and religion provides a constant reminder of that fact† (Palmer, 2008). Academic institutions, on the otherRead MoreMarx And Durkeim on Religion Essay1846 Words   |  8 Pagesdo we account for religion - its origin, its development, and even its persistence in modern society? This is a question which has occupied many people in a variety of fields for quite a long time. At one point, the answers were framed in purely theological and religious terms, ass uming the truth of Christian revelations and proceeding from there. In the 18th and 19th centuries, a more naturalistic approach developed. Instead of needing to believe in the truth of the religion, what was requiredRead MoreScociological1136 Words   |  5 Pagesnot, then the aspect will not pass onto the next generation. There were two people who were mainly involved in the development of the functionalist perspective. The French sociologist David Emile Durkeim and Talcott Parsons. Durkheim contributed to the functionalist perspective when he studied religion, and how it was responsible for people feeling solidarity and unity in groups. Parsons was a sociologist from Harvard University who was greatly influenced by Durkheim. In return, he influencesRead MoreDiscuss the Structural (Ist) Functionalist Perspective in Sociology. (Your Answer Should Focus on the Strengths and Weaknesses of Functionalist and Marxist Perspectives)1206 Words   |  5 Pagessociety work together t owards a common goal derived from value consensus to maintain social stability, social order and equilibrium. Functionalism began with Auguste Comte (1798-1857) and Herbert Spencer (1820-1903). It was further developed by Emile Durkeim and other modern sociologists such as Talcott Parsons and by R. K. Merton. Functionalists focus on factors such as functions, social order and value consensus which are achieved by the various social institutions in society. They all assist in

Tuesday, May 5, 2020

Australian Taxation Law Money Lending

Question: Describe about the Australian Taxation Law for Money Lending. Answer: 1. Issue The main issue in regards to this case is to opine on the nature of the payments derived by Hilary with particular reference from income from personal exertion. The summary of the relevant facts is presented below. A payment of $ 10,000 was received from the newspaper (The Daily Terror) and this was made in lieu of the rights, title and copyright of the story written by Hilary. A payment of $ 5,000 was received from the Mitchell Library on account of the manuscript. A payment of $ 2,000 was received from the Mitchell Library on account of the photographs which Hillary clicked on her expedition. Additional relevant information that is given is that Hilary has accumulated fame on account of her skills as a mountain climber and further, she had no experience in writing a book as she has never written one before. Rule The income or receipts that the concerned taxpayer derives would fall in either of the following two categories (Coleman, 2011). Capital Receipts Capital receipts are derived when a there is a transfer of capital asset and such receipts are not taxed. However, any capital gains that may be derived in this process would be charged with CGT as per Section 10(5), ITAA 1997. Revenue Receipts Revenue receipts are typically derived when the concerned taxpayer offers service to another party and in return earns income. Further, these may also be derived from business activities. Such receipts are taken into consideration for computation of ordinary income in accordance with Section 6(5), ITAA 1997. Considering the differential tax treatment, it becomes pivotal to segregate the two in accordance with relevant norms and set precedents. A suitable precedent for the given situation could be the Brent vs Federal Commissioner of Taxation(1971) 125 CLR case. The nature of the payments received by the appellant was the key issue of the case. The income tax authorities claimed that income derived is ordinary while the appellant maintained that receipts were capital and hence non-taxable (CCH, 2011). The appellants husband was part of a famous robbery and was behind jail. The wife accepted an offer from a newspaper whereby her role was to share her relationships with her husband to the newspapers journalist though interviews. These interviews continued over some days (4-6 days) during which the journalist got the relevant information and then published a book on the same which was authenticated by the wife through her signature on every page (Gilders et. al., 2015). The court opined that the payments derived would be capital in nature as the payment derived was for the transfer of information which acted as the core asset which the newspaper was seeking, Further, since the appellant granted copyright with regards to the narrated information, hence the information asset was sold to the newspaper and payment was derived in the process. Hence, this payment was treated as capital receipts and exempted from tax (Woellner, 2013). Application The verdict of the court in the discussed case needs to be applied to this case dealing with Hilary. On the face of it, it may seem that the income is earned due to personal exertion as Hilary actually indulged in writing the book. However, it is imperative to note that she had never written anything before and no one would approach her for any writing contract as the commercial value of her literary skills was practically zero. The offer from the newspaper was primarily for the information about Hilarys personal life which she had and through the medium of book, the newspaper wanted to gain access to that information. Writing is just incidental and a manner of capturing that information for the newspaper. Similarly, with regards to photographs and manuscript also, the payment has not been essentially made for photography or writing skills but for the fact that it deals with a famous personality Hilary. Thus, all the payments outlined above would be termed as capital receipts and may attract only capital gains tax limited to any capital gains made. Conclusion The payments obtained by Hilary are non-assessable because of their capital nature. (b) The given case indicates to change of intention on Hilarys part to engage in writing from profit making to self=satisfaction. The receipts obtained would still continue to be classified as capital receipts as the activity of writing is not the source of income and hence the underlying intention ceases to make any difference. Essentially, through the sale of copyright, the asset transferred is information which Hilary even had before the book writing and hence payments would be capital. 2. Issue A parent extends short term housing loan to the extent of $ 40,000 to the son who makes a promise to pay a sum of $ 50,000 in five years time where the incremental $ 10,000 is the interest payment computed @ 5% pa. However, the parent communicates to the borrower that no interest payment is required or desired but only timely repayment must be done (Barkoczy, 2014).. The borrower clears the debt after two years by presenting a cheque of $ 44,000 to the parent. In light of the above facts, the impact of the above transaction on parents assessable income needs to be discussed keeping in mind relevant tax law. Rule Depending upon the underlying nature and intent of the payment received, it may be classified as income or gift. This difference assumes significance as gifts are free from any tax burden (Deutsch et. al., 2015). With regards to identification of gift, certain pre-requisite are to be observed that are listed below (ATO, nd). The ownership change needs to take place in favour of the transferee. The transfer should be done in a voluntary manner without any force or demand from the other party. The transferor should not expect any gains to arise from the transfer either immediately or at a later time. The transfer must be driven by personal affection and overall benefaction. Interest payments are termed as ordinary income provided they are either earned from an security or account which bears interest or engagement of the concerned taxpayer in any particular business activity which involves money lending (CCH, 2011). In this regard, it is worth mentioning that regular receipt of interest in not necessary and any one time interest paid in above cases would also be covered under ordinary income (Sadiq et. al., 2014).. Application It needs to be ascertained if the transaction of money lending is of commercial nature or not. Following facts are noteworthy in this regard. Lender lent the money without aim to earn interest and even communicated the same to borrower. There was no documentation for loan and no collateral was even asked for. These are the routine steps in any commercial money lending activity so as to safeguard the interest of the lender. It is clear from the above observations that the parent engaged in casual lending which cannot be considered as a commercial transaction. In the given transaction, out of the cheque of $ 44,000, $ 40,000 is regarded as the capital receipt and hence non-taxable. The additional payment received to the tune of $ 4,000 is gift as explained below. The gift amount of $ 4,000 has been given to mother through the means of a cheque in her favour. The son had no obligation to make this payment and hence it is made voluntarily. The son does not expect any favours to be derived from the mother by making this transfer of $ 4,000. The transfer is driven by the personal bond and benefaction in the relationship. Conclusion Based on the above discussion, it may be concluded that no addition would be realised to parents assessable income on account of the given transaction. 3. Part a) There are namely two methods that an individual taxpayer could deploy to compute taxable capital gains when long term capital gains are realised on sale of capital asset. One of the available methods is discount method as per which the concerned taxpayers are entitled to a 50% rebate in capital gains (CCH, 2011). Another method is cost indexation which relies on inflation causing an increase in the assets cost base for reduction in CGT liability. The applicability of CGT is driven by a host of factors and one of these is the acquisition date of the asset. In the given case, the land was acquired in 1980 while the house was subsequently constructed in 1986 only, thus leading to two capital assets which require separate discussion (Woellner, 2013). Land The land would be CG exempt as its acquisition date belongs to the pre CGT era (Sadiq et. al., 2014). The valuation of land when construction took place stood at $90,000. Thus, % of property value on account of land = (90000/150000)*100 = 60% Since the market value of property currently is $ 800,000, thus proportionate value of land is 60% of this amount which comes out as $ 480,000. Since land is CGT exempt, hence this component of the propertys value will not attract any CGT. Constructed House As the construction commenced in 1986 i.e. after September 20, 1985, hence CGT would be applicable on the house (Gilders et. al., 2015). Since 60% of the propertys value is on account of land, hence only 40% of the valuation derives from house. Component of property which would be subject to CGT = 0.4*800000 = $ 320,000 Discount method Capital gains arising on sale of house = 320000 60000 = $ 240,000 As a rebate of 50% is available, hence CGT would apply only on half of $ 240,000 or $ 120,000 only. Indexation Method Here, adjustments need to be made to the construction cost to account for inflation. Construction cost (adjusted for inflation) = (68.72/43.2) * 60000 = $ 95,400 Hence, capital gains on house subject to CGT = 320000 95400 = $ 224,600 Apparently, Scott would act rationally and choose the method which lowers his net liability which would be discount method and hence the taxable component of capital gains arising from sale of property amounts to $ 120,000 (Deutsch et. al., 2015). Part b) On occasions where the capital asset is sold at a price significantly in deviation with the market value, Section 116-30(2) needs to be applied for capital gains computation, As per this, the capital gains are computed using the greater value of the following two values (AustLii, nd). The actual sales proceeds obtained by the seller The estimated ongoing market value of the asset Applying the above in the given case, out of the sales proceeds of $ 200,000 and estimated market value of $ 800,000, the higher value is $ 800,000. Thus, the taxable component of capital gains will amount to $ 120,000 as has done in part a. Part c) It is noteworthy that discount method can be used only by individual taxpayers and it is not available for companies. The only viable option for companies is the indexation computation method (Coleman, 2011). Hence, due to change in ownership structure, there would be a change in the capital gains available for CGT taxation as now the indexation method would be applicable and the value would be $ 224,600. References ATO nd, Gifts and Donations, Australian Taxation Office, Available online from https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Gifts-and-donations/ (Accessed on August 25, 2016) Austlii nd, INCOME TAX ASSESSMENT ACT 1997 - SECT 116.30, Austlii Website, Available online from https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s116.30.html (Accessed on August 24, 2016) Barkoczy,S 2014, Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde CCH 2011, Australian Master Tax Guide 2011, 49th eds., Wolters Kluwer , Sydney Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters (Professional) Australia, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015, Australian tax handbook 8th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015, Understanding taxation law 2015, 8th eds., LexisNexis/Butterworths. Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2014 ,Principles of Taxation Law 2014, 7th eds., Thomson Reuters, Pymont Woellner, R 2013, Australian taxation law 2012, 6th eds., CCH Australia, North Ryde